Mitchell's expects its September sales to be 28% higher than its August sales of $170,000. Manufacturing costs vere $110,000 in August and are expected to be $125,000 in September. All sales are on credit and are collected as follows: 30% in the month of the sale and 70% in the following month. Payments of manufacturing costs are as follows: 25% in the month of production and 75% in the following month. The beginning cash balance on September 1 is $9,500. The ending balance on September 30 would be $72,900 $61,500 $74,000 $80,030 8,500 10,500 76,000 Production estimates for July for Starling Co. are as follows: Estimated inventory (units), July 1 Desired inventory (units), July 31 Expected sales volume (units), July For each unit produced, the direct materials requirements are as follows: Material A ($5 per lb.) Material B ($18 per lb.) The number of pounds of Materials A and B required for July production is: 3.0 lbs. 0.5 lb. 225,000 lbs. of A; 37,500 lbs. of B 216,000 lbs. of A; 72,000 lbs. of B 234,000 lbs. of A; 39,000 lbs. of B 216,000 lbs. of A; 36,000 lbs. of B